27 C.F.R. § 40.434 Closing.
Title 27 - Alcohol, Tobacco Products and Firearms
A closing inventory shall be made by the manufacturer of cigarette papers and tubes when a change in proprietorship occurs, or when the manufacturer changes location of the factory to another region, or concludes business. Where a change in proprietorship occurs, the closing inventory shall be made as of the day preceding the date of the opening inventory of the successor. (72 Stat. 1422; 26 U.S.C. 5721) Document Retention
Title 27: Alcohol, Tobacco and Firearms
PART 40—MANUFACTURE OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Subpart K—Manufacture of Cigarette Papers and Tubes
Operations By Manufacturers
§ 40.434 Closing.
